CAS 720: Other Information
Requirements for the auditor's responsibilities relating to other information (e.g., MD&A) included in documents containing audited financial statements.
Pourquoi CAS 720 est important
For Canadian reporting issuers, MD&A is the most consequential 'other information.' Inconsistencies between MD&A and the financial statements are a near-universal CPAB finding.
Référentiel: Canadian Auditing Standards (CAS)
CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Source principale: FRAS Canada
Questions fréquentes
Qu'est-ce que CAS 720 ?
Requirements for the auditor's responsibilities relating to other information (e.g., MD&A) included in documents containing audited financial statements.
Pourquoi CAS 720 est-il important pour un audit ?
For Canadian reporting issuers, MD&A is the most consequential 'other information.' Inconsistencies between MD&A and the financial statements are a near-universal CPAB finding.
À quel référentiel appartient CAS 720 ?
CAS 720 relève de : Canadian Auditing Standards (CAS). CAS are the auditing standards adopted by the Auditing and Assurance Standards Board (AASB) of CPA Canada. They are Canadian adoptions of the IAASB's International Standards on Auditing (ISAs) and govern every audit of financial statements performed in Canada.
Normes connexes — Canadian Auditing Standards (CAS)
- CAS 200 — Overall Objectives of the Independent Auditor
- CAS 210 — Agreeing the Terms of Audit Engagements
- CAS 220 — Quality Management for an Audit of Financial Statements
- CAS 230 — Audit Documentation
- CAS 240 — The Auditor's Responsibilities Relating to Fraud
- CAS 250 — Consideration of Laws and Regulations
Voyez comment Auditus vérifie CAS 720
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris CAS 720.